Chuyển đổi số trong doanh nghiệp kiểm toán Việt Nam hiện nay: Thực trạng và một số khuyến nghị

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Tác giả: Trọng Cơ Nguyễn

Ngôn ngữ: Vie

Ký hiệu phân loại:

Thông tin xuất bản: Nghiên cứu Tài chính Kế toán 2023

Mô tả vật lý: 41-45

Bộ sưu tập: Metadata

ID: 409754

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Ngày 23/5/2022, Phó Thủ tướng Lê Minh Khái đã ký ban hành Quyết định số 633/QĐ-TTg phê duyệt Chiến lược kế toán - kiểm toán đến năm 2030 với 7 mục tiêu cụ thể trong đó đã nhấn mạnh vào mục tiêu thực hiện chuyển đổi số (CĐS) trong lĩnh vực kiểm toán. Xu hướng CĐS trên thế giới đang diễn ra mạnh mẽ trong hầu hết các ngành nghề, do đó, để bắt nhịp với xu hướng của các cuộc cách mạng về công nghệ số trên thế giới hiện nay, Chiến lược Kế toán - Kiểm toán đến năm 20203 cũng đã đề ra mục tiêu về đẩy mạnh ứng dụng công nghệ thông tin phù hợp với quá trình chuyển đổi số trong việc xây dựng khung khổ pháp lý và tổ chức triển khai thực hiện tại các đơn vị
xây dựng cơ sở dữ liệu liên quan đến kế toán - kiểm toán phục vụ hoạt động của các đơn vị và hoạt động quản lý, giám sát kế toán - kiểm toán... Mặc dù Chính phủ đã có nhiều chương trình, hoạt động hỗ trợ cho quá trình CĐS tại các doanh nghiệp, tuy nhiên, thực tiễn cho thấy, quá trình CĐS hiện vẫn chưa hiệu quả, tốc độ CĐS còn chậm, đặc biệt là tại các doanh nghiệp kiểm toán. Nghiên cứu này được thực hiện nhằm đánh giá chi tiết hơn thực trạng CĐS tại các doanh nghiệp kiểm toán Việt Nam, từ đó làm rõ những hạn chế, nguyên nhân để đưa ra khuyến nghị nhằm đẩy mạnh hiệu quả của công tác CĐS, giúp các doanh nghiệp kiểm toán nâng cao hiệu quả hoạt động của đơn vị., Tóm tắt tiếng anh, On May 23, 2022, Deputy Prime Minister Le Minh Khai signed and promulgated Decision No. 633/ QD-TTg approving the Strategy of Accounting - Auditing until 2030 with seven specific goals, in which the main focus is: The goal of digital transformation is the field of accounting and auditing. The trend of college degrees in the world is taking place firmly in most industries
therefore, to keep pace with the trend of digital revolutions in the world today, the Accounting - Auditing Strategy comes 20203 has also set a goal of promoting the application of information technology in line with the digital transformation process in building the legal framework and organizing the implementation at the units
building a database related to accounting - auditing to serve the activities of the units and activities of management and supervision of accounting - auditing. Although the Government has had many programs and activities to support the conversion process at enterprises, practice shows that the conversion process still needs to be more practical, and the conversion rate still needs to improve, especially in auditing firms. This study was conducted to assess in more detail the current status of the corporate charter in Vietnamese auditing firms, thereby clarifying the limitations and causes to make recommendations to promote the effectiveness of the shareholder engagement work and audit firms improve their operational efficiency.

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1. Đọc trực tuyến

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